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    <title>2019 (6) TMI 1356 - BOMBAY HIGH COURT</title>
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    <description>The petition seeking a refund of IGST paid under the Integrated Goods &amp;amp; Services Tax Act by claiming drawback on exported goods was withdrawn by the petitioner with liberty to approach under the proviso to section 149 of the Customs Act, 1962. The court granted the petitioner the liberty to make an application for rectification of 15 shipping bills within seven days. The petition was disposed of as withdrawn, with the court emphasizing that the rectification process would be evaluated by the relevant authorities.</description>
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      <description>The petition seeking a refund of IGST paid under the Integrated Goods &amp;amp; Services Tax Act by claiming drawback on exported goods was withdrawn by the petitioner with liberty to approach under the proviso to section 149 of the Customs Act, 1962. The court granted the petitioner the liberty to make an application for rectification of 15 shipping bills within seven days. The petition was disposed of as withdrawn, with the court emphasizing that the rectification process would be evaluated by the relevant authorities.</description>
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